Sammanfattning Uppsatsens titel: Cash Management, En studie av hur ett förbisett vinstgenererande område hanteras av medelstora företagSeminariedatum: 2006-06-08 Ämne/kurs: FEK582 Kandidatuppsats, 10 poängFörfattare: Lars Hansen, Rikard Johansson och Patrik JonssonHandledare: Tore ErikssonFem nyckelord: Cash Management, Medelstora företag, Likviditetsplanering, Likviditetshan-tering, Cash Management-systemSyfte: Syftet med denna uppsats är att undersöka i vilken utsträckning medelstora företag arbetar med likviditetshantering och planering. Vidare kommer företagens och bankernas rela-tion inom området Cash Management studeras för att undersöka hur banker kan bli mer effek-tiva när det gäller att tillmötesgå företagens behov.Metod: Kvalitativa intervjuer genomfördes hos medelstora företag, en bank samt en revisor. Ansatsen i uppsatsen var deduktiv. Vidare har resultaten från intervjuerna analyserats och jämförts med hypoteser i teorin. Slutsatsen ses som en utveckling av analysen där även tankar om förbättringar förs fram.

När en kassaflödesvärdering genomförs prognostiseras företagets värde genom att summera framtida kassaflöden och diskontera dem med företagets kapitalkostnad. På grund av att prognostiserade kassaflöden är uppskattningar inför framtiden karaktäriseras en värdering alltid av hög osäkerhet. Till underlag för prognoserna används en omfattande mängd information. För att ett tillförlitligt värde ska kunna beräknas är det viktigt att relevant och pålitlig information samlas in och hanteras på ett effektivt sätt. I dagsläget är det problematiskt att hantera omfattande mängder information och ett tillräckligt datorstöd saknas.

Fallstudien undersöker och beskriver vad som motiverar medarbetarna i företag med kunskapsintensiv verksamhet. Studien behandlar också medarbetarnas syn på en eventuell expansion. Studien är uppbyggd på ett deduktivt sätt och empirin bygger på intervjuer med ledare och medarbetare från två fallföretag..

Supply Chain Management innebär styrande av leveranskedjor. En leveranskedja består av leverantörer, tillverkare, distributörer och återförsäljare. I dagsläget bör marknadskonkurrensen vara mellan olika leveranskedjor och inte företag mot företag.För att erhålla konkurrenskraftiga leveranskedjor krävs det bland annat att företagen nyttjar kommunikation tvärs genom hela leveranskedjan, samt att företagen använder de tekniska hjälpmedel som finns för att förenkla det administrativa arbetet.En förutsättning för att leveranskedjan skall bli konkurrenskraftig är att företagen som ingår i kedjan vågar delta i informations- och kunskapsutbyte. Med ett sådant utbyte bör företagen höja värdet på slutprodukten till ett reducerat pris.Syftet med rapporten är att sammanställa en modell över "hur den undersökta kedjans informationsutbyte äger rum idag".Den undersökta Supply Chain Management-kedjan har kommit en bit på väg, men nyttjar i dagsläget inte Supply Chain Management-filosofins alla konkurrensfördelar. Företagen använder sig bland annat av lager för att tillmötesgå sina kunders krav på snabba leveranser..

Projektet har gjorts för företaget Björn Borg med inriktning mot design management och designstrategi. Arbetet delades upp i två delar, under den första delen genomfördes research på såväl Björn Borg som på ämnena design management och designstrategi, i form av litteraturstudier, intervjuer och observationer. Detta ledde till att ett problemområde identiferades och att en ny produktutvecklingsprocess utvecklades genom designstrategiskt tänkande. Den andra delen behandlade hur två exempel- produkter utvecklades genom den framtagna processen för företaget. Slutsatsen blev att den nya processen skapar ett mer förankrat designarbete hos företaget som kommer att ge ett mer fokuserat uttryck på marknaden..

The subject of this master level thesis in historical osteology, is a study of waste management in the medieval town of Lund. The aims of the study is achieved through looking at the taphonomic aspects of bonefragments from the quarter Blekhagen. The study is divided in two separate sections, one that is a litterature study of what is known about waste management, and another one that contains a taphonomic and spatial analysis. Through examination of the taphonomic variables weathering, average weight and trampling and a spatial analysis, I am able to deduce that there are signs of controlled waste management in the material. It is not possible to draw any general conclusions about waste management in the medieval town however.

AbstractSkanska Sweden has decided to split the organization that earlier handled both large and small projects into two different subsidiaries. A consequence of this is that all construction service handling will from now on be enforced under the name Skanska Direkt AB. The management of Skanska sees this as an opportunity to develop the organization and in the long term achieve higher earnings.   The task which Skanska in connection with the reorganization wanted to be investigated was a proposal on how the organization of work with the insurance work in the future should look like.The organization that is handled is from production manager to professional workers and includes damage handling that has been obtained from insurance companies in the southern and northern parts of Värmland. The purpose with this work is to present a different kind of view to the problem with developing this branch of the company. The main target was to work out a proposal of an organizational plan for the damage handling in Skanska Direkt AB that is possible to apply, less sensitive for dismissals, results in higher earnings, obtains higher customer satisfaction and also a staff stab that develops their skills at their own.The report and work progressed as following:Opening theory study of strategies to obtain the objectives set.Restructuring of existing organization with theories as support.Interviews with the actors involved to verify feasibility of the developed organization plan  Organization chart, the result of work means that some workers at each location shall be responsible for a small group of workers and work independently. They shall manage the process of invoicing and calculate costs at the same time as they work out on the workplace.

This thesis studies private equity firms' implementation of management control systems in their portfolio companies and whether the systems are affected by cross-national differences. A comparative case study examines five different private equity firms to derive if there are any differences between the private equity firms' management control systems in the United States, Europe and China. The empirical observations are categorized according to the framework developed by Merchant (1985) and further developed by Merchant and Van der Stede (2003). Theory on the effect of multinationality on management control systems, also developed by Merchant and Van der Stede (2003), are used to explain possible findings. The applied theory includes the cultural dimensions developed by Hofstede (1984) and Hofstede and Bond (1988).

The aim for my thesis has been to investigate how literature, or fiction, is used in management education. What books are used ? is there a literary leadership canon? What do the educators and the writers on this subject suggest that these books can teach the leaders? What are the philosophical foundations of this education? And ? last but not least ? does what the educators and writers offer respond to the needs of the businesses? My investigation shows that there is a canon in the area of management and fiction, where realistic 19th century novels, alongside with Shakespeare?s plays are dominant. Female writers and non-western writers are very underrepresented. The positive outcomes of reading and discussing these literary works that the educators and writers suggest do substantially correspond with the needs of the businesses, as presented by my sources.

Successful diversity management has become an increasingly pressing concern for companies and organisations, as the workforce has grown more diverse over the past few decades. Research on whether increased work group diversity has a generally positive or negative impact on results remains inconclusive. It has, however, been established that good diversity management is pivotal in creating conditions for the successful performance of diverse work groups. Although much attention has been directed towards explaining the translation of work group diversity into positive results, less attention has been given to the processes that underlie this translation and the way it is expressed in everyday leadership behaviour. This thesis revolves around a case study, at the Swedish bank Swedbank, which combines qualitative and quantitative elements to explore the successful leadership in nine diverse work groups at the local branch level.

Society is characterized by patterns of behavior and interaction that is created and recreated inthe interplay between individuality/collectivity and freedom/constraint, thus represents avariety of social issues and social phenomena. One of these phenomena is social supportexchanges and social capital. In order to obtain views on how this might appear in a specificsociety and contribute to the knowledge about social support exchanges and social capital, thisstudy was done with seven families in a village in Nepal. The village and the families gave aview and an example of how it might look in a place where social support exchanges plays acrucial role in this way of living. Through observations and interviews I have tried to make thesocial support exchange areas and meanings visibile.

This paper aims to study the Armenakis´ theory of readiness, "are they ready?", which consists of five key components affecting the outcome of an organizational change. In this case study, the intention is to investigate if any component is important; alternatively if it is possible to discern a pattern between components, i.e. how they correspond to each other. During the past 30 years have a research group lead by Armenakis has studied organizational change and how resistance to change can be avoided by preparing employees in the introductory phase of change. The main object for Armenakis is the question "what determines whether the employees (change recipients) adopt and support, or reject and resist a change".

Title: Bottleneck management through materials administration Course:  4FE05EAuthors:  Mikael Karlsson and Johannes Mueller  Examiner: Helena ForslundKey words:  Bottleneck management, material management, process description, timber, proceduresPurpose:   The objective of this study is divided into three parts, all three parts of the purpose aim for the same goal. Namely, to improve the material management so that this enables the bottleneck in the planing mill to keep a continuous  flow, and thereby minimizing the risk for production stops at LB-Hus.  Part.  1:  Identify  and  analyze the material management  connected to  the planing mill  in order to identify problem areas.Part.2:  Identify  improvement potential  in the material management connected to the planing mill.  Part.3: Suggest improvements in the material management connected to the planing mill. Theoretical framework: Process mapping, inventory accounting, balance safety, inventory availability / service levels, safety stock and reorder point, forecasting and routine descriptions.Empirical foundation:  Interviews carried out at LB-House,  illustrated with the help of process maps and a description of each process.  Conclusions:  To work with  the  suggestions  given  and  to  follow  clear procedures  in  all  processes would  result in  a more  efficient  inventory management,  it would also present  a  solution  to  the problem regarding the planing mill being a bottle neck.Suggestions for further research: Review and map the information flow from demand to production start.

En studie av hur revisorerna granska den miljöinformation som företag med tillstands- och/eller anmälningspliktiga verksamheter, enligt lag är förordnade att redovisa i förvaltningsberättelsen samt om man utifran denna granskningen kan säga nagot om hur informationens tillförlitlighet berörs..

Bakgrund: Rottne industri a?r ett fo?retag som tillverkar skogsmaskiner, na?rmare besta?mt sko?rdare och skotare. En viktig del av fo?retagets strategi i dagsla?get grundar pa? att bedriva en genero?s reservdelsverksamhet ut mot kunder. Reservdelsverksamheten har vuxit och blivit en konkurrensfo?rdel fo?r Rottne industri.